Chartered Institute of Taxation sought clarification from HMRC
HMRC worked with members of its Employment Related Securities Forum to design the arrangement
Bulk settlement is needed to clear ‘huge backlog of cases’, says Jason Collins
SI 2013/13
SI 2013/8
Draft legislation designed to preserve the effect of ESC A4 and ESC A10
Transparency will make it ‘harder for companies to do the wrong thing’
Reinvestment of efficiency savings is achieving ‘significant successes’
The 31 January deadline dominates the workload for private client advisers but, as David Barton explains, the Autumn Statement and draft 2013 Finance Bill has brought pension planning and the restructuring of property ownership to the fore.
Helen Lethaby reviews recent developments affecting the City.